Frederick Company utilizes a JIT production system and there are no

Raw Materials, Work-in-Process or Finished Goods inventories. Use the information below to determine the FY2016 breakeven point in units. (Round and enter as a whole number.)

The following totals are used to create CVP Income Statement for Frederick Company for FY2018:
Frederick Company
Selected Financial Figures
For the Year Ended 12/31/18
Sales (100 units)

$10,000
Variable Costs:

Direct Labor
$1,500

Direct Materials
1,850

Factory Overhead (variable)
2,000

Selling Expenses (variable)
600

Administrative Expenses (variable)
500

Fixed Costs:

Factory Overhead (fixed)
$900

Selling Expenses (fixed)
1,000

Administrative Expenses (fixed)
1,000